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Arkistoitu opetusohjelma 2012–2013
Selaat vanhentunutta opetusohjelmaa. Voimassa olevan opetusohjelman löydät täältä.
JKKYETA12 Basics of Accounting 2 ECTS
Period I Period II Period III Period IV
Language of instruction
Type or level of studies
Intermediate studies
Course unit descriptions in the curriculum
Yhteiset opinnot/JKK
School of Management

Learning outcomes

The course is designated for students who have not dealt with accounting in the college. Its main objective is to explain basic accounting terms and relationships as well as to practice the accounting procedures in the system of double entry bookkeeping. The students will obtain the basics for their study of accounting in the future.

General description


  • Base and role of accounting.
  • Basic accounting terms in the SR and according to IFRSs.
  • Assets, equity and liabilities, accounting Equation.
  • The Balance Sheet – content, form, structure.
  • Balance transactions.
  • Account, accounting.
  • Costs, revenue and profit or loss.
  • The Profit and Loss Statement – content, form.
  • Income transactions.
  • Accounting principles – theoretic summary and solving of summary example.
  • Framework.

Enrolment for University Studies

First 30 students will be taken to the course. First priority will be given to the exchange/degree students of the School of Management. Compulsory and binding enrolment by email to business.school@uta.fi during 06.09.-14.09.2012
Inform your name, home university and student number of UTA (if you already have it).


Ing. Dasa Mokosova, Teacher responsible


24-Sep-2012 – 28-Sep-2012
Lectures 10 hours
Lectures, attendance in every lecture is required
Mon 24-Sep-2012 at 9-12, Linna LS K110
Tue 25-Sep-2012 at 12-14, Linna LS K109
Wed 26-Sep-2012 at 9-12, Linna LS K113
Thu 27-Sep-2012 at 12-14, Linna LS K108
Independent work
Home assignment/essay given by the teacher